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A company promoting buildings for its own business activities has enquired whether it must apply the reverse charge mechanism to its construction contracts. The DGT has ruled that, as a business undertaking construction or renovation works, it must apply this mechanism and notify its contractors of its status.
Cuestión planteada Cuestiona sobre si el supuesto de inversión del sujeto pasivo será aplicable a aquellas operaciones por las que el consultante contrate con uno o varios contratistas o bien si el consultante tiene la consideración de consumidor final y por tanto deben los contratistas repercutir las cuotas correspondientes del impuesto. Adicionalmente, si el consultante debe comunicar su condición de empresario o profesional.
La inversión del sujeto pasivo se aplica cuando el destinatario es empresario o profesional, las operaciones son ejecuciones de obra de construcción, rehabilitación o urbanización, y derivan de contratos directos con el promotor o contratistas principales. El destinatario debe comunicar fehacientemente al contratista su condición de empresario y que la obra se enmarca en dichos procesos. Si no se cumple esta comunicación, puede haber sanciones o responsabilidad solidaria.
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